The tariff classification of a woman’s pullover from India.

N249071 January 16, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Denise Wilson Belk International, Inc. 2801 West Tyvola Road Charlotte, NC 28217 RE: The tariff classification of a woman’s pullover from India. Dear Ms. Wilson: In your letter dated December 31, 2013, you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 1356031, is a woman’s cut and sewn “New Directions®” label pullover that is constructed from 100% cotton jersey knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a split front neckline, a high rear neckline, short turn-back sleeves with self-fabric tabs and button closures, and a hemmed garment bottom. The garment extends from the shoulders to below the waist. The applicable subheading for style 1356031 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division